Form 01/GTGT-BL – Electronic invoice integrating receipt for tax, fee, and charge collection.

This document template combines a value-added tax invoice and a receipt to simultaneously record service revenue and amounts collected on behalf of the state budget.

The form is implemented in accordance with the new regulations of Circular No. 91/2026/TT-BTC dated June 30, 2026, which takes effect from July 1, 2026.

This document is applicable to public service units and public utility enterprises that both provide taxable services and collect fees and charges as prescribed by law.

The document is prepared by the unit's accountant or treasurer, who uses the organization's digital signature to verify its legal validity.